E-invoicing for hotels and guesthouses

Since 1 January 2025, e-invoicing between businesses has been mandatory in Germany. Many small hotels and guesthouses wonder whether it affects them at all. The short answer: you already have to be able to receive e-invoices, and you will have to issue them from 2028 at the latest – for every invoice to a company. Here is an overview.

What is an e-invoice – and what isn't?

An e-invoice is an invoice in a structured, machine-readable format based on the European standard EN 16931. The recipient's accounting software can import it automatically without anyone typing in amounts.

Important: a normal PDF invoice sent by email is not an e-invoice in the legal sense – even though it is sent electronically. Neither is a scanned paper invoice or a Word document.

The two common formats: ZUGFeRD and XRechnung

• ZUGFeRD (version 2.0.1 or later, profile EN 16931 or higher): a PDF with the invoice data embedded as an XML file. The guest sees an ordinary invoice, the company's software reads the data. Usually the most practical option for hotels.
• XRechnung: a pure XML file without a visual part. Mainly used for invoices to public authorities and hard to read without suitable software.

The simple ZUGFeRD profiles "MINIMUM" and "BASIC WL" are not sufficient because they do not contain all mandatory details.

The deadlines at a glance

• Since 1 January 2025: every business in Germany must be able to receive e-invoices – including small guesthouses and small businesses exempt from VAT. An email inbox is enough.
• Until 31 December 2026: you may still issue paper or PDF invoices to companies (PDF with the recipient's consent).
• From 1 January 2027: businesses with a prior-year turnover above €800,000 must issue e-invoices to companies. Smaller businesses may stay with paper or PDF for one more year.
• From 1 January 2028: all businesses must issue e-invoices for invoices to other domestic businesses.

When does a hotel need an e-invoice?

The obligation only applies when both parties are businesses in Germany. For accommodation this means:

• Private guests: no e-invoice needed – nothing changes.
• Business travellers with the invoice made out to their company: e-invoice required (after the transition periods). This is the typical case in hotels and workers' accommodation.
• Companies based abroad: no obligation under German law, although an e-invoice does no harm.
• Small-amount invoices up to €250 gross are exempt, e.g. for a dinner or a single short stay.
• Small businesses exempt from VAT (§ 19 UStG) do not have to issue e-invoices but must be able to receive them.
• Public authorities have their own rules: they often require an XRechnung via a government portal with a routing ID (Leitweg-ID). If in doubt, ask the office making the booking.

What you should do now as a host

1. Make sure you can receive: set up a fixed email address for incoming invoices (suppliers, laundry, booking platforms) and decide how you will open XML invoices. Many accounting programs and free viewers can do this.
2. Check the turnover threshold: if your turnover last year was above €800,000, the issuing obligation already applies from 2027.
3. Ask for company details when booking: company name, address and – if available – VAT ID and purchase order number. Without them you cannot create a proper company invoice.
4. Check your invoicing software: can it create ZUGFeRD (profile EN 16931) or XRechnung? If not, now is a good time to switch.
5. Sort out archiving: with an e-invoice, the structured file is the original. It must be kept unchanged and readable – a printout is not enough.

E-invoicing in Stay-Board

In the invoicing module, every invoice is automatically a ZUGFeRD e-invoice (EN 16931): a PDF that guests read as usual and companies import straight into their accounting. You don't have to pick a format or create anything twice.

• The company's VAT ID and purchase order number can be stored on the invoice.
• The invoice is emailed to the guest or company directly from the app.
• Issued invoices are locked. Corrections go through "Correct invoice" – a cancellation invoice plus a new invoice, as the tax office requires.
• Several rooms of a group can be billed on one combined invoice.

Frequently asked questions about e-invoicing

Is it enough to email my PDF invoices?

Until the end of 2026 (for smaller businesses until the end of 2027) yes, provided the recipient agrees. After that, company invoices need a structured format. A ZUGFeRD PDF covers both: it looks the same as before and is still an e-invoice.

Do I have to send private guests an e-invoice?

No. The obligation only applies between businesses. Private guests continue to receive a normal invoice – a ZUGFeRD PDF is just as readable for them.

What if the guest wants the invoice made out to their company afterwards?

Then the original invoice has to be cancelled and a new one issued to the company. That's why it pays to ask at booking or check-in who the invoice should be addressed to.

I'm a small business exempt from VAT – does this affect me?

Only for receiving: you must be able to accept e-invoices from suppliers. You don't have to issue them, but you may.

Note: this guide describes the legal situation in Germany (as of November 2026) and is not a substitute for tax advice. Other countries have their own e-invoicing rules.

More on mandatory details, VAT and invoice numbers in the hotel invoice guide.

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